NORTH AMERICA - WLF · 2019. 11. 28. · The North America World Literacy Foundation is a...

Annual Report 2018-2019

NORTH AMERICAWorld Literacy Foundation

The North America World Literacy Foundation is a registered charitable organization with 501 (c) 3 status. Registration number: 501 (c) 3 EIN 46-1201100

Contact UsPO Box 44 Grandville 49468 MI

Address: 2666 Brookland Ave SE Grand Rapids MI 49507

Phone+1 616 710 1932

Email: [email protected]

Website: www.worldliteracyfoundation.org

Social Media

@WorldLiteracy @worldliteracyfoundation@worldliteracy_foundation

CONTACT US

https://www.instagram.com/worldliteracy_foundation/?hl=es

https://twitter.com/worldliteracy

https://www.facebook.com/worldliteracyfoundation

USA Board MembersDr. Donald Green, Chairman

Dr. Julie Ruel, PhD

Andrew Kay, CEO Of World Literacy Foundation International

François Gérin-Lajoie

Paula Correa

Darryn Keneally

Cathy Green, Treasurer

Our UK TeamCathy Green, Administration/Office Coordinator

Alec Green, Michigan Reads

Allison Hough, Michigan Reads

Our International Team in USA, Australia and ColombiaAndrew Kay, Chief Executive Officer/Trustee

Sarah Novinetz, Indigenous Project Coordinator NT

Pilar Rojas, Sun Books Project Manager

Antonella Di Fiori, Books from Birth Project Coordinator

Paula Rico, Marketing & Communication Officer

Andrea Gualteros, Part Time - Graphic Designer

Carlos Vallejo, Part Time - IT Officer

Charlee Standley, Part Time - Youth Ambassador Coordinator

Karime Tepos, Graphic Designer Intern

Paula Correa, Project Coordinator Colombia

Cecilia Sandell, Fundraising Office Coordinator UK

OUR TEAM

Our MissionWe strive to ensure every child has the opportunity to acquire literacy and reading skills, regardless of their geographical location within the Unites States and worldwide.

The procurement of literacy skills is essential when assisting young children to reach their full potential; allowing them to succeed at school and in life.

We target wide-scale illiteracy through the provision of free access to quality educational materials and innovative solutions.

Our VisionWe envision a world that provides free access to education for everyone; eliminating illiteracy.

How we do it ✓ We provide books and educational resources that encourage children to dis-cover the joy of reading.

✓ We gather literacy, educational leaders, and organizations from around the world to share ideas and collaborate within the sector.

✓ We use innovative technology to create e-books and literacy tools for children in rural & remote classrooms, including Africa & Indigenous Australia.

✓ Under our Sun Books initiative, we pro-vide a low-cost solar panel tablet to “off the grid” classrooms in Africa. These tab-lets are pre-loaded with a digital library that contains books written in both their native language and English.

✓ We are a global voice that spreads and promotes the importance of literacy; empowering people to become advo-cates within their community for this extraordinary cause.

ABOUT US

In 2018, we launched a new initiative to address the low literacy rates of children from low-income backgrounds in Michigan. Without any effective early intervention, illiteracy can have a profound economic and social cost in Michigan. According to NAEP results - from tests given to a sample of students in every state in 2017- Michigan ranks 35th in the nation in 4th Grade reading levels. This means that our early intervention strategies need to be a priority. Without any effective early intervention, adult illiteracy can have a profound economic and social cost in Michigan.

We provide children’s books, educational resources and support to specific targeted communities in Michigan aimed to lift literacy rates and help children discover the joy of reading in their early years.

In 2018-2019 we provided 2,500 books to children from low-income backgrounds in Western Michigan region

If you want to be involved with Michigan Reads, please visit http://www.michiganreads.org.

No one reads; if someone does read, he doesn’t understand; if

he understands, he immediately forgets.

-Stanislaw Lem-

MICHIGAN READS

https://www.michiganreads.org/

YOUTH AMBASSADORS

Our Youth Ambassador program recruit and train young individuals to be well versed in advocating education with a focus on literacy as a fundamental human right. Through this program, we reach more than 20 million people through media exposure, events, social media, and fundraising activities.

In 2018-2019, 750 Ambassadors, from 80 countries, including 105 from the United States became a local voice for this cause; promoting literacy in their local communities and schools.

For more information, please visit: https://worldliteracyfoundation org/youthambassador/

All that mankind has done, thought, gained, or been; it is lying as in

magic preservation in the pages of books.

-Thomas Carlyle-

https://worldliteracyfoundation.org/youthambassador/

In 2018, we held the World Literacy Summit (WLS) bringing together leaders from 85 countries representing over two-thirds of the world’s population, and all with a single focus – advocating, championing and educating on the vital importance of improving literacy levels across the globe.

In 2020, we will again facilitate the conference again, to be involved, please visit: www.worldliteracysummit.org

WORLD LITERACY SUMMIT

There is no such thing as a child who hates to read;

there are only children who have not found the

right book.

-Frank Serafini-

https://www.worldliteracysummit.org/

APRENDE LEYENDO

In 2018 in Colombia, research showed the total number of illiterate individuals over the age of 15 equated to 2 million people.

The highest illiteracy rates were found in young people living in remote communities where education resources are minimal.

A staggering amount of 80% of individuals from vulnerable families are unschooled in literacy skills.

To target illiteracy in children aged 4-12 years from low socio-economic backgrounds, in 2019 we launched Fundacion Aprende Leyendo in Manizales Colombia, as a program from the World Literacy Foundation.

If you want to be involved with Aprende Leyendo, please visit www.aprendeleyendo.com

SUN BOOKS

School made us ‘literate’ but did not teach us to

read for pleasure.

-Ambeth Ocampo-

Whenever you read a good book, somewhere

in the world a door opens to allow in more light.

-Vera Nazarian-

Sadly, in today’s society, 20 million classrooms have limited or no access to the internet, books, and electricity.

The Sun Books App is a solar-powered tablet device equipping classrooms with innovative digital technology regardless of internet connection and electricity.

In 2018-2019, 6 volunteers in our US office donated 800 hours of their time to create e-books and educational activities for the Sun Books App tablet for distribution in classrooms within Africa and Latin America.

The Sun Books App supports disadvantaged children with locally relevant and international e-books and activities, aiming to support children’s learning.

If you want to be involved with Sun Books, please visit www.sunbooks.org

https://sunbooks.org/

http://aprendeleyendo.com/es/

RESEARCH, ADVOCACY, MEDIA AND AWARENESS

In 2018-19, through media coverage, research papers, social media channels, special events, conferences and word of mouth, we educated and exposed 900,000 people in North America and approx. 120 million people globally to information about the importance of literacy in our day to day lives.

36,707 followers and 308 posts



NOTE FROM OUR CEO

As I reflect on the 2018-19-year, l wish to thank our board, staff, volunteers, supporters, and stakeholders. With their commitment, we were able to make a significant impact on the development of literacy skills of children in need. I believe “Reading changes lives,” and l am pleased that our organization cultivated the joy of reading in children and young people due to our efforts in 2018-19.

As a small and resourceful organization, we are grateful to the wider community for the many ways they provided practical support over the past 12 months.

I am often reminded of the vital importance of literacy skills in our day to day lives, and how these skills are key to all young individuals reaching their full potential.

In the year ahead, please continue to work with us to ensure children can develop a love and habit of reading in their early years and experience a literate world.

Thank you

Andrew G Kay

THANK YOUTO OUR SUPPORTERS

IN 2018-19

#Write4lifeThe Edgar & Elsa Prince FoundationAmplifyGREarly Learning Neighborhood Collaborative Doug & Maria DeVos FoundationSteffen Maas and ArubABCCaribbean ReadsMaranda, WOTV4WomenThe Edge ChurchRoosevelt Park Neighborhood Association Urban RootsThe Pitney Bowes FoundationSteffen MaasDickinson ElementaryCésar E. Chávez ElementaryRiver City ScholarsHope Academy of West Michigan Muriel S. Hiatt (in memory of Harold D. “Hoot” Hiatt)Caroline Anne Woodruff and James Woodruff (in memory of Harold D. “Hoot” HiatDavid M. Spaulding and Jane Spaulding (in memory of Harold “Hoot” Hiatt)Jack, Christine, Katie, and Jay Gary (Harold “Hoot” Hiatt memorial) Virginia Neff (in memory of Harold “Hoot” Hiatt)Bill and Amy Fennell (i memory of Harold “Hoot” Hiatt)Teespring, Inc.

Princeton University PressEPA Office of Inspector General c/o Leah Nikaidoh (in memory of Harold Hiatt)Mica Kole (#write4life 2019)Fidelity CharitableCamille SpringerGordon FontenotRachel and Jeremy Souders Jessica Callegari- The Aaron School Alliance ClubAtonement Lutheran Church of Boulder- Keaton Lewisburg High SchoolMary DuhamelJohn and Mary Smith Donor Advised Fund of the Jewish Federation of Cleveland

Dear WLF Team,

Thank you for the opportunity to be

a part of this great program which

has caused me to connect and impact

the core values of Literacy skills and

Education in the minds and lives of

Children in Nigeria.

Find attached below my presentation

on the importance of Literacy skills.

Best regards, Deborah Obasi.

Hi WLF Team, I would like to thank you for the course , I can’t wait to read it and share my iddeas with other ambassadors. Best regards, fatima fezza

Louis Accounting Services Prepared by Eduardo GonzalezRevised by Louis Villanueva

2019AU$

869,570.67 7,820.00

14,236.95 891,627.62

10,962.00 696.97

2,093.42 11,367.70

353.00 26,812.20

448,657.18 45,889.67 48,818.40

4,505.01 921.69

1,550.96 1,707.00 6,116.74 5,882.48 2,896.00 1,441.79

42,106.79 1,929.74

102,303.89

767,012.63

124,614.99

Motor Vehicle Expenses

RentSundriesWages & Salaries

Expenditure

Office SuppliersMemberships Postage and SubscriptionsConsumables

Accounting FeesBank chargesWebsite Development

ResearchProject Delivery

Depreciation

World Literacy Foundation GroupStatement of Financial Performance

For the year ended 30 June 2019

Revenue

Project Development

Donation ReceiptsTrust/Foundation GrantsContributions

Total revenue

Administration & Marketing

Travel & Accomodation

Consolidated

Surplus (Deficit) from Ordinary Activities

Telephone/Internet

ElectricityInsurance

Total expenses

These financial statements must be read in conjuction with the attached Accountant'scompilation Report and Notes which form part of these financial statements.


2019$

253,577.25

253,577.25

219,377.35 -

219,377.35

11,623.33 11,623.33

1,738.63 22,812.27

255,551.58

- - -

28,068.40 15,577.96-

12,490.44

12,490.44

268,042.02

These financial statements must be read in conjunction with the attached Accountant's

World Literacy Foundation GroupStatement of Financial Position

Consolidated Balance Sheet as at 30 June 2019

EquityRetained Surplus

Total Equity

Represented by:

Current Assets

Cash Assets

Cash at Bank - Current Account

Other Debtors

GST - Input Control

Total Current Assets

Other Current AssetsShort Term Loan

Non-Current Assets

Fixed Assets

Total Assets

Equipment- at costEquipment Accum Dep'n

Motor Vehicles-at costMotor Vehicles Accum Dep'n

Total Fixed Assets

Total Non-Current Assets

Compilation Report and Notes which form part of these financial statements


2019$

14,464.77 -

14,464.77

Total Non - Current Liabilities -

14,464.77

Net Assets 253,577.25

128,962.26 124,614.99

253,577.25

World Literacy Foundation GroupStatement of Financial Position

Consolidated Balance Sheet as at 30 June 2019

Current Liabilities

Short term loan

Total current liabilities

Non-Current LiabilitiesUnrestricted - available for operations

Total Liabilities

Retained Earnings

Balance at 1 July 2018Surplus Attributable to Members

Balance at 30 June 2019

These financial statements must be read in conjunction with the attached Accountant'sCompilation Report and Notes which form part of these financial statements

North America World Literacy Foundation

Identifying number 46-1201100

REPORT OF OFFICERS

Mission of North America World Literacy Foundation The North America World Literacy Foundation is a non-for-profit organization incorporated in October 2012 under the Laws of the state of Michigan, USA. NAWLF is a global charity focused on eradicating illiteracy. We believe that if you teach a child to read, you change a life forever. Literacy is central to the reduction of poverty, improving health and wellbeing, and providing a pathway to further education and sustainable employment. ACHIEVEMENTS AND PERFORMANCE Outlined in the 2018 Annual Report STRUCTURE, GOVERNANCE AND MANAGEMENT CONSTITUTION North America World Literacy Foundation is a Public Charity (Identifying number 46-1201100). Tax Exempt status was granted on 03 October 2012. The Public Charity is an Association (501 (c)) under the Charitable Organizations and Solicitations Act 169 of 1975. Section 400.273 in Michigan, USA. Filing information and reporting in a calendar year. The registered office is at PO Box 44, Grandville, MI 49468-0044 BOARD OF DIRECTORS The Directors who served during the period are: Chair: Dr Don Green (appointed 5/4/2013 and re-elected on) Treasurer: Mrs Cathy Green (appointed 1/9/2013 and re-elected on) Secretary: Mr Andrew Kay (appointed 1/9/2013 and re-elected on) Counsel: Dr Julie Ruel (appointed 24 June 2015) Counsel: Mr François Gerin-Lajoie (appointed 24 June 2015) RESERVES The charity retained earnings for the year ended December 2015: US $ 6,395.35 The charity retained earnings for the year ended December 2016: US $11,121.30 The charity retained earnings for the year ended December 2017: US $10,988.07 The charity retained earnings for the year ended December 2018: US $12,302.14



NORTH AMERICA WORLD LITERACY FOUNDATION

DIRECTORS’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED DECEMBER 31, 2018

Employer Identification No: 46 - 1201100




DIRECTORS’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED DECEMBER 31, 2018

Employer Identification No: 46 - 1201100



DIRECTORS’ RESPONSIBILITIES The Board of Directors are required to prepare financial statements for each financial period which give a true and fair view of the state of the affairs of the Charity and of the surplus or deficit for that period. The Directors have agreed to adopt the Statement of Recommended Practice – Accounting by Charities. In preparing the financial statements, the Directors are required to:

• state suitable accounting policies and then apply them consistently, • make judgments and estimates that are reasonable and prudent, • state whether applicable accounting standards have been followed, subject to any

material departures disclosed and explained in the financial statements, and • Prepare the financial statements on a going concern basis unless it is inappropriate to

presume that the charity will continue in business. The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the applicable law and regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and irregularities. By order of the Board

Andrew Kay Secretary /Board Member 06 September 2019


FINANCIAL STATEMENTS

Year ended December 31, 2018

With

Accountant’s Compilation Report


TABLE OF CONTENTS

Year ended December 31, 2018

___________________________________________________________________

Independent Accountant’s Compilation Report………………………………………………………………………………... 1

Financial Statements:

Statements of Financial Position ………………………………………………………………………………………………. 2

Statements of Activities ……………………………………………………………………………………………………………. 3

Cash Flow statement ………………………………………………………………………………………………………………… 4

Retained Earnings …………………………………………………………………………………………………………………….. 5

Notes to Financial Statements ………………………………………………………………………………………………….. 6

INDEPENDENT ACCOUNTAN’S COMPILATION REPORT

To the Board of Directors North America World Literacy Foundation PO BOX 44 Grandville, MI 49418 United States

We have compiled the accompanying statements of financial position – cash basis of North America World Literacy Foundation (a non-profit organization) as of one year ended December 31, 2018 and the related statements of activities – cash basis for the year then ended. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or provide any assurance about whether the financial statements are in accordance with the cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America.

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the cash basis of accounting and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements.

Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants (AICPA). The objective of a compilation is to assist management in presenting financial information in the form of financial statements without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the financial statements.

Management has elected to omit substantially all of the disclosures ordinarily included in financial statements prepared in accordance with the cash basis of accounting. If the omitted disclosures were included in the financial statements, they might influence the user’s conclusions about the company’s assets, liabilities, net assets, revenues and expenses. Accordingly, these financial statements are not designed for those who are not informed about such matters.

Louis Villanueva Louis Accounting Services

September 06, 2019

1 Louis Villanueva / Registered Tax Agent / Public AccountantProfessional member registration 210666Institute of Public Accountants0412 068 427/ [email protected] & CO - Louis Accounting ServicesOffice: St Kilda Rd Towers, Suite 717 / 1 Queens Rd Melbourne Vic 3004/AustraliaPostal address: PO Box 1061, Mountain Gate, Vic 3156

2018 2017

12,302.14$ 10,988.07$

12,302.14 10,988.07

- -

- -

12,302.14$ 10,988.07$

12,302.14 10,988.07

12,302.14 10,988.07

12,302.14$ 10,988.07$

TOTAL OTHER ASSETS

TOTAL ASSETS

(CASH BASIS)

ASSETS

TOTAL NET ASSETS

NORTH AMERICA WORLD LITERACY FOUNDATIONSTATEMENTS OF FINANCIAL POSITION

For the Financial Year Ended at December 31, 2018

Current Assets

TOTAL CURRENT ASSETS

Other Assets

Investment

See accountant's Compilation report 2

TOTAL LIABILITIES AND NET ASSETS

Unrestricted - available for operations

LIABILITIES AND NET ASSETS

Net Assets

Cash and cash equivalents

2018 2017

21,070.68$ 53,088.07$ - - - -

21,070.68 53,088.07

- 51.00 229.90 518.99 913.95 1,353.00

1,073.75 12,877.55 15,789.63 36,590.90

1,209.18 841.30 540.20 899.51

- 89.05

19,756.61 53,221.30

1,314.07 133.23-

10,988.07 11,121.30

12,302.14 10,988.07

Research & Evaluation

TOTAL EXPENSES

Mktg & Administration

PostageTravel expenses

INCREASE (DECREASE) IN NET ASSETS

3

Office Supplies

Accounting

See accountant's Compilation report

Net Assets at End of Year

Net Assets at Beginning of Year

Bank charges

Project Delivery

NORTH AMERICA WORLD LITERACY FOUNDATIONSTATEMENTS OF ACTIVITIES

For the financial year ended at December 31, 2018

Revenue Contributions

(CASH BASIS)

Special Event Income Investment Income

TOTAL REVENUE

Expenditure

Cash flows from operating activities 2018 2017

Cash receipts in the course of operations 21,070.68 53,088.07 Cash payments to suppliers & employees 19,756.61- 53,221.30- Cash generated from operations 1,314.07 133.23- Other receivables - - Tax paid - - Interest received - - Net cash from operating activities 1,314.07 133.23-

Cash flows from investing activities

Purchase of property, plant & Equipment (Note 1) - - Net cash from investing activities - -

Cash flows from financing activitiesBorrowing adquired - Mortgage - - Borrowing adquired - Loans from Other Foundation - - Net cash from financing activities - -

Net increase in cash and cash equivalents 1,314.07 133.23- Cash and cash equivalents at the begining ofperiod (Note 2) 10,988.07 11,121.30 Cash and cash equivalents at the end ofperiod (Note 2) 12,302.14 10,988.07

1. Property, Plant and EquipmentDuring the period, the Foundation does not present any acquired property, plant and equipment

2. Cash and Cash Equivalents

2018 2017 2017 2016Cash on hand - Business Accounts 12,302.14 11,121.30 11,121.30 6,395.35 Cash on hand - Saving accounts - - - Cash and cash equivalents as peviously reported 12,302.14 11,121.30 11,121.30 6,395.35

Revenue 21,070.68 53,088.07 Adjustment for: Depreciation - -

21,070.68 53,088.07 Decrease in Withholding Tax paid - - Decrease in other receivables - - Increase Superannuation payable - - Increase in GST Paid - -

Net cash from operating activities 21,070.68 53,088.07

4

Reconciliation on Net Cash provided by Operating Activities to Increase or Decrease

Notes to the Cash Flow Statement (Direct Method)

Cash and cash equivalents include cash on hand, deposits held at call with banks, other short-termhighly liquid investments with original maturities of 12 months or less. Cash and cash equivalents

NORTH AMERICA WORLD LITERACY FOUNDATIONStatement of Cash flow for the year ended 31 December 2018

(Direct Method)

included in the cash flow statement comprise the following balance sheet amounts:


RetainedProfits

TotalEquity

Balance at 01 July 2014 - - Increase ( Decrease ) in Net Assets 6,395.35 6,395.35 Other comprehensive Increase for the period - -

Total comprehensive surplus attributed to members 6,395.35 6,395.35 Transactions with members in their capacity as members

Balance at 31 of December 2015 6,395.35 6,395.35

Balance at 01 July 2015 6,395.35 6,395.35 Increase ( Decrease ) in Net Assets 4,725.95 4,725.95 Other comprehensive Increase for the period



Balance at 01 July 2016 11,121.30 11,121.30 Increase ( Decrease ) in Net Assets 133.23- 133.23- Other comprehensive Increase for the period



Balance at 01 July 2017 10,988.07 10,988.07 Increase ( Decrease ) in Net Assets 1,314.07 1,314.07 Other comprehensive Increase for the period



NORTH AMERICA WORLD LITERACY FOUNDATIONStatement of changes in Equity for the year ended 31 December 2018

5

Louis Villanueva / Registered Tax Agent / Public AccountantProfessional member registration 210666Institute of Public Accountants0412 068 427/ [email protected] & CO - Louis Accounting ServicesOffice: St Kilda Rd Towers, Suite 717 / 1 Queens Rd Melbourne Vic 3004/AustraliaPostal address: PO Box 1061, Mountain Gate, Vic 3156


NOTES TO FINANCIALS STATEMENTS (CASH BASIS)

Year ended December 31, 2018 ___________________________________________________________________

NOTE 1 – ORGANIZATION AND MISSION

The North America World Literacy Foundation is a non-for-profit organization incorporated in October 2012 under the Laws of the State of Michigan, USA. NAWLF is a global charity focused on eradicating illiteracy. We believe that if you teach a child to read, you change a life forever. Literacy is central to the reduction of poverty, improving health and wellbeing, and providing a pathway to further education and sustainable employment.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Accounting: The North America World Literacy Foundation prepares its financial statements in accordance with the cash basis of accounting.

Cash and Cash Equivalents: The North America World Literacy Foundation considers all cash investments to be cash equivalents.

Contributions: Unconditional promises to give and contributions received are recorded as unrestricted support unless explicit donor stipulations specify how the donated assets must be used.

Functional Allocation of Expenses: The costs of providing the program have summarized on a functional basis in the statements of activities.

See accountant’s compilation report

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